Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 2000

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Meaning of “qualifying trade”

25(1)A trade is a qualifying trade if—

(a)it is carried on wholly or mainly in the United Kingdom,

(b)it is conducted on a commercial basis and with a view to the realisation of profits, and

(c)it does not consist wholly or as to a substantial part in the carrying on of excluded activities.

(2)The carrying on of activities of research and development from which it is intended that a connected qualifying trade will be derived or benefit is treated as the carrying on of a qualifying trade.

But preparing to carry on such activities does not count as preparing to carry on a qualifying trade.

(3)For the purposes of sub-paragraph (2) a “connected qualifying trade” means a qualifying trade carried on—

(a)by the company carrying on the activities of research and development, or

(b)if that company is a member of a group, by any other group company.

Yn ôl i’r brig

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